Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Farzad Eivani"'
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 20, Iss 78, Pp 191-220 (2023)
Integrated financial reporting provides crucial information about an organization's strategy, direction, performance, and future outlook encompassing business, social, and environmental performance within its operational context. It also promotes a c
Externí odkaz:
https://doaj.org/article/226dc748b6f8451d9e0ff2b6d392c78d
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 19, Iss 73, Pp 117-149 (2022)
The purpose of this study was to investigate the relationship between the audit expectation gap and investor confidence, also to investigate the role of the auditor’s improved level of communication on this relationship. To investigate this effect
Externí odkaz:
https://doaj.org/article/bd816a8984f6422dae0e2caf1d5ce70d
Publikováno v:
Journal of Asset Management and Financing, Vol 9, Iss 4, Pp 97-120 (2021)
AbstractOverconfidence as one of the personality traits of managers affects each of the factors and stages of investment. In this regard, it is possible that financial constraints and ownership type affect the relationships. Hence, the purpose of thi
Externí odkaz:
https://doaj.org/article/ae8149de384f4aca8c7a469098c8f22c
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 17, Iss 66, Pp 87-122 (2020)
The purpose of this study is to investigate the value relationship between good and bad news of management earnings forecasting with emphasis on impairment in management earnings forecasting. In this regard, to test the research hypotheses, data from
Externí odkaz:
https://doaj.org/article/4a0a28b9a8cf46b68047d6ab6fcecf1a
Publikováno v:
New Applied Studies in Management, Economics & Accounting, Vol 2, Iss 4, Pp 20-36 (2019)
The conflict between managers and shareholders is due to the asymmetry of the information that managers use to achieve their goals according to agency theory. Publishing corporate social responsibility reports is helpful for shareholders and users in
Externí odkaz:
https://doaj.org/article/7497ea2763b248158f8589ef8b248231
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 14, Iss 56, Pp 109-132 (2017)
Issues and problems associated with financial statements have raised ambiguities about the role and responsibilities of the board of directors as well as the audit committee in financial reporting. Accounting restatements indicates that the financial
Externí odkaz:
https://doaj.org/article/d85364a4a23b480fb6e13e3bbb1980eb
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 11, Iss 44, Pp 145-161 (2015)
Decreasing interest conflicts between stockholders and executives is thecorporate governance’s role and this is accentuated when managers perceivemotivations to deviate from the advantage of stockholders. Corporategovernance is likely to diminish p
Externí odkaz:
https://doaj.org/article/8b06a966ca44412d9af80df1df44b90e
Publikováno v:
Journal of Tax Research. 29:79-108
Publikováno v:
AFRICAN JOURNAL OF BUSINESS MANAGEMENT. 6
New Public Management" requires the introduction of competition within the Government to increase financial transparency and improve government performance. The major role of financial reporting is the effective transfer of financial data to people w
Publikováno v:
SSRN Electronic Journal.
In the modern commercial era, companies and their managers are subjected to well publicized pressure to play an increasingly active role in society – so called "Corporate social responsibility". It has been argued that an element in this developmen